Amendment to Monthly / Quarterly (Normal) Return

Amendment to Monthly / Quarterly

3. Amendment to summary of outward supplies, inward supplies attracting reverse charge and tax liability

Table 3 Header

A. Details of amendment to outward supplies

Table 3A

B. Details of amendment to inward supplies attracting reverse charge

Table 3B Header Table 3B

C. Details of amendment to adjustment of liability

Table 3C Header Table 3C Table 3C page2

D. Details of amendment to supplies having no liability

Table 3D Header Table 3D

E. Total value and tax liability (A+B+C+D)

Table 3E Header Table 3E

4. Amendment to summary of inward supplies for claiming input tax credit (ITC)

Table 4 Header

A. Details of amendment to ITC based on auto-population from FORM GST ANX-1A

Table 4A

B. Details of amendment to reversals of credit

Table 4B Header Table 4B Table 4B page2

C. Net ITC available (A-B)

Table 4C Header Table 4C

5. Interest and late fee details

Table 5

6. Payment of tax

Table 6 Table 6 page2

7. Verification

Table 7

Instructions (FORM GST RET-1A)

  1. Filing process of amendment return will be similar to the filing process of original return (FORM GST RET-1).

  2. Entries made by the taxpayer in the main return (FORM GST RET-1) which were not auto-populated shall be editable in this return.

  3. Amendment return can be filed for a tax period i.e. either a Month or a Quarter, as the case may be.

  4. Frequency of filing and period within which it is to be filed will be as per provisions of the Act read with the rules made thereunder.

  5. Payment can be made if liability arises due to filing of amendment return. If liability becomes negative then no refund shall be paid. However, the negative liability will be carried forward to the main return (FORM GST RET – 1) of next tax period where adjustment can be made.

  6. Payment process will be similar to that of the main return (FORM GST RET-1). ITC available in the electronic credit ledger can be utilized for payment of liability as per the provisions of law read with rules made thereunder.

  7. Revised values shall be reported wherever amendment is required in the returns already filed. For example, if the original value reported was Rs. 100/- and revised value is Rs. 120/-, then Rs. 120/- shall be reported in these tables.

  8. Amendment to ITC (upward / downward adjustment) shall be reported in the main return (FORM GST RET-1) and not to be taken to the amendment return.